1991 (11) TMI 44

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....ioner, the following question has been referred to us by the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, under section 27(1) of the Wealth-tax Act, 1957 (hereinafter " the Act "), for our opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that no assessment could be validly made on the assessee, Ka Drostimon Jana, in t....

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....ar question came up for consideration and this court held as follows : "It is settled that this court cannot go behind the Tribunal's findings of fact. Considering the peculiar circumstances of the case as well as the customary usage and practice of the Khasis, we are of the opinion that the Tribunal was justified in holding that no assessment could be validly made against the assessee in the s....